Section 272AA:
Penalty for failure to comply with the provisions of section 133B.
2(1) If a person
3*** fails to comply with the provisions of section 133B, he shall, on an order passed by the
Joint
Commissioner, 1Assistant Director or Deputy Director or the 4Assessing Officer, as the case may be,
pay, by way of penalty, a sum which may extend to one thousand rupees.
(2) No order under sub-section (1) shall be passed unless the person on whom the penalty is proposed
to be imposed is given an opportunity of being heard in the matter.
Notes:
1. Subs. by Act 21 of 1998, s. 3, for “Assistant Director” (w.e.f. 1-10-1998).
2. Ins. by Act 23 of 1986, s. 35 (w.e.f. 13-5-1986).
3. The words “, without reasonable cause,” omitted by Act 46 of 1986, s. 20 (w.e.f. 10-9-1986).
4. Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f.1-4-1988).